[Event] Ask the Experts: Tax Law Changes - One Big Beautiful Bill

You have to start taking the RMD when you turn 73.  Although you can delay the first RMD until April 1 of the year following the year you reach age 73.    IRS Pub 590-B, page 7, Required minimum distributions (RMDs).

https://www.irs.gov/pub/irs-pdf/p590b.pdf